The loss of Whiting Petroleum under GAAP for 9 months of 2020 amounted to $3.925 billion, which is 42 times higher than $0.093 billion in the previous year. Revenues decreased by 2.3 times to $0.52 billion compared to $1.192 billion a year earlier. The results for 9 months of 2020 are calculated by combining indicators before and after the voluntary bankruptcy in accordance with Chapter 11 of the Bankruptcy Code. The Company is out of bankruptcy and became a new entity for financial reporting purposes effective September 1, 2020.